The federal government taxes the gratuitous transfer of property whether made during life or at death. The gift and estate tax laws have been combined so that, for most purposes, it doesn't matter whether you give it away now or later. From simple wills and trusts to complex tax savings plans and probate litigation, our attorneys' skills and expertise ensure our clients' families are secure for generations to come. In addition to our estate planning and estate and trust administration services, we provide related services to our clients, including representation with respect to residential and commercial real estate transactions, organization of business entities, and implementation of other business and corporate transactions. We counsel clients on the selection and establishment of appropriate business entities, the design of ownership agreements, and the purchase and sale of existing businesses. We also provide ongoing services such as maintenance of corporate records, drafting employment contracts and commercial leases, and designing buy-sell agreements between business owners. We have found that for the majority of our clients, such real estate and business transactions are integral components of their overall estate plans.